The Govt. has issued instructions by way of circular issued by their vigilance wing to start proceedings against various assessees all over India u/s 16(4).
Read analysis from our analyst CA Om Prakash Jain s/o Sh. J.K. Jain, on section 16(2)(d), read with S.39 (Returns) & S.47 (Late Fees), CGST Act, 2017 and concluding that Benefit of ITC will be available irrespective of delayed filing of any returns:
Union of India v. AAP And Co. (2019) 32 J.K.Jain’s GST &VR 523
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